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    <title>Delegation of Powers under Section 83 of the Delhi GST Act, 2017 to Assistant Commissioners and GST Officers</title>
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    <description>Powers under section 83 of the Delhi GST Act, 2017 are delegated to Assistant Commissioners and Goods and Services Tax Officers as Proper Officers. Exercise of the delegated power requires prior, case-specific approval from the concerned Zonal Incharge, Special Commissioner, Additional Commissioner, or Joint Commissioner.</description>
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